https://www.taxtmi.com/caselaws?id=419218 The court upheld the order dated 19.06.2020 passed by the Principal Commissioner of Income Tax - 3, Ahmedabad, rejecting the claim for deduction under Section 80IA(4) read with Section 80A(5) for A.Y. 2015-16. The challenge to the constitutionality of Section 80A(5) was not accepted, emphasizing the enforcement of statutory provisions as they stand. The writ application was dismissed, and the notice was discharged. en-us Tue, 15 Feb 2022 00:00:00 +0530 Fri, 19 Jun 2026 15:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=419218 The court upheld the order dated 19.06.2020 passed by the Principal Commissioner of Income Tax - 3, Ahmedabad, rejecting the claim for deduction under Section 80IA(4) read with Section 80A(5) for A.Y. 2015-16. The challenge to the constitutionality of Section 80A(5) was not accepted, emphasizing the enforcement of statutory provisions as they stand. The writ application was dismissed, and the notice was discharged. Case-Laws Income Tax Tue, 15 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=419218